European Published Patent Application No. 0 773 443 describes a micromechanical acceleration sensor that is implemented in the form of a chip stack, including an ASIC substrate and an MEMS substrate. An SOI wafer, in the functional layer of which a rocker-shaped sensor structure is implemented, functions as the MEMS substrate. The MEMS substrate is mounted using flip-chip technology on the ASIC substrate via space holders, so that the sensor structure is located in a hermetically sealed cavity between the ASIC surface and the SOI substrate. Accelerations cause a deflection of the rocker structure, which is detected capacitively here with the aid of measuring electrodes on the sensor structure and stationary electrodes on the ASIC surface. In the case of the known acceleration sensor, the evaluation circuit for the measuring signals is additionally integrated on the ASIC substrate.